Friends of Conservation - Friends of the Masai Mara

Nonprofit profile at a glance

EIN
363561971
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Plainfield, IL, USA
Phone
6307280010
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$366,238
Expenses
$426,765
Assets
$188,937
Liabilities
$132,700

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JORIE BUTLER SHOBER (PRESIDENT, SECRETARY & DIR)
  • GEOFFREY JW KENT (VICE PRESIDENT, TREASURER)
  • NORMA L COOKE (EXECUTIVE DIRECTOR, ASSIST)

Highest reported compensation

  • NORMA L COOKE (EXECUTIVE DIRECTOR, ASSIST): $28,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Friends of conservation is committed to preserving africa's endangered species and their unique ecosystems by improving the capabilities of the african people and their institutions so they may find sustainable economic balance between human and wildlife needs.

What it reported doing in 2024

Wildlife & conservation programs, funding projects to preserve wildlife, educate local people about the importance of conservation and to monitor ecological systems.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 72
  • Accountability: 62
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: $26.67 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 98.6%; rating input score 99; 58th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.7% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $29K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.